Ecuador Establishes Mechanism for Declaration and Payment of Tax on Undistributed Profits

Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC26-00000026 of 14 July 2026, which establishes the mechanism for the declaration and payment of tax on undistributed profits. As previously reported, Ecuador introduced new rules on the taxation of dividend/profit distributions by resident companies and permanent establishments as part of the Organic Law on Social Transparency, which was published in the Official Gazette on 28 August 2025. The law also introduce…